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Updated 2025 Tax Year

Liberty County
Property Tax Guide

Everything you need to know about property taxes in Liberty County, TX. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.47% county rate, 2.2%-2.8% total effective rate (varies by school district and municipality)
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Liberty County, Texas operates under a property tax system that funds essential local services including schools, county operations, emergency services, and infrastructure maintenance. Property taxes are the primary revenue source for local government operations and are assessed annually based on the appraised value of real estate as of January 1st each year.

The effective property tax rate in Liberty County varies by location within the county due to different combinations of taxing entities. While the base county rate is 0.47% for 2025, property owners also pay taxes to school districts, cities, and various special districts depending on their specific location. Total effective rates typically range from approximately 2.2% to 2.8% when all taxing entities are combined. Property taxes become a lien on real property as of October 1st and are calculated using the assessed value minus any applicable tax credits or exemptions that have been properly applied for and approved.

Section 2

What Makes Up Your Tax Bill

ComponentRate (%)Description
Liberty County0.47Base county operations, roads, law enforcement
School Districts1.20-1.40Varies by district (Liberty ISD, Dayton ISD, etc.)
Cities0.30-0.65Municipal services (varies by city)
Emergency Services Districts0.08-0.15Fire and EMS services
Hospital Districts0.12-0.18Public healthcare services
Water/Utility Districts0.05-0.25Water, sewer, drainage infrastructure

Rates shown are for Tax Year 2025 (FY 2025-2026). Actual combined rates vary significantly by property location within Liberty County due to different combinations of special taxing districts. Contact the Liberty County Appraisal District for your specific tax rate combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Liberty County, property taxes are due in two installments:

First Installment
Jan 31
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Liberty County are additional property tax assessments that occur when there are changes to property ownership or improvements made during the tax year. The most common triggers include the sale of property to a new owner, completion of new construction, additions to existing structures, or major renovations that increase property value.

When a supplemental assessment is triggered, the Liberty County Appraisal District calculates the difference between the previous assessment and the new assessed value, then applies the current tax rate to determine the additional tax owed. For example, if a homeowner completes a $50,000 addition to their home in March, and their total tax rate is 2.5%, they would owe an additional $1,250 in supplemental taxes prorated from the completion date through the end of the tax year. Supplemental tax bills are typically issued within 30-60 days of the triggering event and become due immediately upon issuance.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Assessed Value: $300,000
  • School District Homestead Exemption: -$100,000
  • Net Taxable Value: $200,000
  • Combined Tax Rate: 2.40%
  • Annual Tax: $4,800
  • Monthly Escrow: $400

Example 2: $600,000 Home with Homestead and Senior Exemptions

  • Assessed Value: $600,000
  • School District Homestead Exemption: -$100,000
  • Senior Exemption (65+): -$10,000
  • Net Taxable Value: $490,000
  • Combined Tax Rate: 2.35%
  • Annual Tax: $11,515
  • Monthly Escrow: $959

Example 3: $1,000,000 Home with Maximum Exemptions

  • Assessed Value: $1,000,000
  • School District Homestead Exemption: -$100,000
  • General Homestead Exemption: -$25,000
  • Net Taxable Value: $875,000
  • Combined Tax Rate: 2.50%
  • Annual Tax: $21,875
  • Monthly Escrow: $1,823

Note: All exemptions require application and approval. Calculations are estimates based on average combined rates.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Liberty County require borrowers to maintain an escrow account for property tax payments, especially for loans with less than 20% down payment. The lender collects monthly escrow payments along with principal and interest, then pays property taxes directly to Liberty County when they become due. Lenders typically collect 1/12th of the estimated annual tax bill each month, plus an additional 2-month cushion as allowed by federal law.

Property tax bills in Liberty County are typically mailed in October, with payments due by January 31st of the following year. Lenders receive these bills directly and make payments on behalf of homeowners. If your property taxes increase due to rising assessments or new special districts, your lender will conduct an escrow analysis and may adjust your monthly payment accordingly. Property owners should review their annual escrow analysis statement carefully and can contact their lender to dispute any calculations. Even with an escrow account, property owners remain ultimately responsible for ensuring taxes are paid timely and should verify payments are made correctly.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Liberty County? A: Property taxes for Tax Year 2025 are due by January 31, 2026. There is no split payment option - the full amount must be paid by the deadline to avoid penalties.

Q: What tax credits and exemptions are available, and do they require application? A: Yes, ALL tax credits and exemptions require application by April 30th of the tax year. Available options include: Homestead Exemption ($100,000 for school taxes), General Homestead ($25,000 from other taxes), Senior/Disability Exemptions (age 65+ or disabled), Veterans Exemptions, and Agricultural/Timber exemptions. Applications must be filed with the Liberty County Appraisal District.

Q: How does the Homestead Exemption work? A: The Homestead Exemption provides two benefits: it removes $100,000 from your home's value for school tax purposes, and it caps annual assessment increases at 10% for your primary residence. You must apply once when you first qualify, and it continues automatically as long as you own and occupy the home as your primary residence.

Q: When are properties assessed and how can I appeal? A: Properties are assessed as of January 1st each year. Assessment notices are typically mailed in April-May. You have until May 15th (or 30 days from notice receipt) to file a protest with the Liberty County Appraisal Review Board if you disagree with your assessment.

Q: What are the penalties for late payment? A: Penalties begin February 1st at 6% of the tax owed, increasing to 7% in March, 8% in April, 9% in May, 10% in June, and 12% in July and thereafter. Interest also accrues at 1% per month.

Q: Can I pay property taxes online? A: Yes, Liberty County offers online payment options through the tax collector's website. Credit cards, e-checks, and ACH transfers are typically accepted, though convenience fees may apply for credit card payments.

Q: How do special district taxes work? A: Special districts provide specific services like fire protection, emergency medical services, or water/sewer services. The districts you pay depend on your property's location. These rates are set independently by each district and can change annually based on their budget needs.

Q: What triggers a property reassessment during the year? A: Reassessments can be triggered by ownership changes, new construction completion, major renovations, or appeals that result in value changes. The appraisal district may also conduct periodic reviews of properties that haven't been assessed recently.

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